The cost of a 25% interest in the voting stock of an investee that is recorded in the investment account includes:

a Cash disbursed, the book value of other assets given or securities issued, and additional direct and indi¬ rect costs of obtaining the investment, other than the cost of registering and issuing equity securities b Cash disbursed, the book value of other assets given or securities issued, and additional direct costs of obtaining the investment and registering and issuing equity securities c Cash disbursed, the fair value of other assets given or securities issued, and additional direct costs of obtaining the investment, other than the cost of registering and issuing equity securities d Cash disbursed, the fair value of other assets given or securities issued, and additional direct costs of obtaining the investment and registering and issuing equity securities